| Summary: | 碩士 === 淡江大學 === 會計學系 === 90 === As a result of the complicated structure of logistics costs, the traditional cost accounting system has difficulties in reasonably measuring the costs of logistics activities. Consequently, most pricing patterns adopted are oversimplified. To obtain more accurate product costs for decision-making, the logistics industry has paid more attention to “Activity-Based Costing System (ABC)”. The system is based on causal relationships to allocate overheads, rather than merely on traditional drivers such as labor hours, machine hours and labor cost. One of the focal purposes of the current study is to investigate the major elements that would urge logistics companies to adopt the ABC. The other is to survey the perceived of ABC adoption.
This research used case study methodology and questionnaire survey. Findings of the current study indicated ABC could provide precise cost information to meet the requirements of pricing strategy and thus keep up competition advantages. On the other hand, the adoption of ABC depends on elements such as corporate strategy, top management support, market position, power distribution, and whether information provided by AIS or costing systems prior to ABC is adequate. However, no significant difference was found between adopter and non-adopter for their recognizing of ABC system’s benefits.
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